It is heard to deny that in this second round of the 2026-27 season there have been some incredible matches. PSG won 2-4 in Manchester over City in a match where the financial cheaters appeared to a certain degree unlucky, with even Haaland having a bad day (even though he scored twice). In Rome, mighty Real Madrid came back from 3-1 down to win 3-4 in the final minutes of the match, while Club Brugge surprised with another 3-4 victory in Italy, over Inter Milan, with three goals by the young German Nicolo Tresoldi. The Norwegian sides continue strong, with Viking Stavanger tying 3-3 at home to mighty Bayern Munich, although the Germans came back from being 2-0 down. Bodø/Glimt defeated Broussia Dortmund 1-0 at home, while FC Barcelona trashed Galatasaray 1-4 in Istanbul, Aston Villa likewise trashed another Turkish team, Fenerbahce, 6-0 in Birmingham, and Liverpool trashed LASK 3-6 in Austria.
Indeed some great matches, great goals, but with only two matches into a league system where the top 24 out of 36 go through, there is nobody really fighting for anything important just yet. Teams like Porto, Inter, or Napoli, who have lost both matches, just need a couple of wins to make it, while nothing is certain yet for the leaders PSG, FC Barcelona, etc. as 9 teams have maximum points, and could easily fall in the table with just a defeat.
So, while great games, the true excitement is still absent from the CL, and that is the disappointment of this league system that UEFA appears to have created just to make more money.